The income tax treaty between Singapore and Sri Lanka entered into force on 31 December 2017. The treaty, signed 3 April 2014, replaces the 1979 tax treaty between the two countries. Taxes Covered The treaty covers Singapore income tax, and Sri Lanka income tax, including the income tax based on the turnover of enterprises. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183 days...